61.assessed level of material misstatement risk 重大错报风险的评估水平 {rzQ[_)EC
62.simall business 小规模企业 @cQ
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63.accounting system 会计系统 !FQS9SoO9
64.test of control 控制测试 59(kk;
65.walk-through test 穿行测试 R8Dn
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66.communication 沟通 )"g @"LJ=
67.flow chart 流程图
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68.reperformance of internal control 重新执行 Z^ .qX\<M
69.audit evidence 审计证据 /PpZ6ne~[
70.substantive procedures 实质性程序
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71.assertions 认定 zpy&\#Vc
72.esistence 存在 ,nWZJ&B
73.occurrence 发生 'X~CrgQl
74.completeness 完整性 aN';_tGvK
75.rights and obligations 权利和义务 AgWG4C=
76.valuation and allocation 计价和分摊 R8|FqBs
77.cutoff 截止 /S9n!H:MT
78.accuracy 准确性 KcM+8W\
79.classification 分类
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80.inspection 检查 =kw6<!R
81.supervision of counting 监盘 ,
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82.observation 观察 \,G19o}`Es
83.confirmation 函证 zomg$@j
84.computation 计算 GPAz#0p
85.analytical procedures 分析程序 p]6/1&t